Archive of Henry Lydiate‘s Artlaw column, published in Art Monthly since 1976. Have a legal question about your career? Check our Directory or send us a legal query.
Riding the D-Train (part 2)
A perennial problem has arisen, partly because inspectors generally regard part time teaching as a contract of service, taxable under Schedule E. Part time Teaching: Problems and Solutions A perennial problem has arisen, partly because…
Gift Aid: an Arts Boon?
October 1 1990 saw the start of the scheme known as Gift Aid which was announced by the Chancellor the previous March. The simplicity of the scheme and its benefits have yet to be taken…
The Tax Man Cometh
Reading last month’s Page Two (Art Monthly No.74) contribution by Jennifer Oille, reporting the apparently unfair and inequitable treatment of artists under Canadian tax laws, stimulated some comparison with our own regime; sharing these thoughts might…
Riding the D-Train (part 1)
Because of the unique nature of every practitioner’s financial circumstances, it has seemed impossible over the past nine years to address, in a meaningful way in this column, one vital issue. My failure to do…
A Tax on Art Schools
Art education has undergone radical changes in recent years not just in the content of courses but also in the funding and administration of the colleges themselves. In fact, few art schools exist as such,…
Oh! My Precious
One fine day composer John Casken arose to discover that he had won the first Britten Award for composition worth £10,000. He won the money for Golem, a work for eight singers accompanied by 11 instrumentalists and…
Taxation of Prizes and Grants
Booker, Whitbread, Turner, John Moores – are the winners of those prizes liable to pay income tax? What about other minor awards and prizes given by public and private donors? What about competitions,’buying time’ awards,…
‘One for you, nineteen for me’
George Harrison's pre decimalisation crie de coeur is everyone's concern, particularly at this time of the year and especially in the arts when organisations and individuals are busy making up and presenting, accounts and…